I have a question about Case. Here is the Case:

Hart insurance is a regulated insurance company. During the 4th quarter of 2016, the company declared a dividend that was paid to shareholders at year end. Also, in the fourth quarter the company had to record a significant insurance loss assoicated with insurance coverage in an area hit by a major hurricane. As a result the company of the imparment and the dividend, the company had a retained deficit. However, state insurance laws prohibit paying a dividend when the company has an accumulated deficit. Questions: Describe the ethical responsibilties of a CPA: Who is also the audit partner on the annual audit of Hart Insurace(i.e. what are the ethical responsibilities of a CPA who is also the audit partner on an audit engagement). --Is this mean that autit parnter shoulnd't be CPA? I don't understand the question. Who is also the CFO( i.e; what are the ethical repsonsibilties of a CPA who also serves as a CFO for a company)? - again, is CFO shoulnd't be CPA? Who has a also been hired by an attorney to investigate a potential violation of law on behalf of the board of director? - I don't understand this question.

Please help me. Thank you so much.